Search
Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) … (CBA), employment contract or Board resolution. As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be improperly providing benefits to employees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Throop – Highway Department (2021M-115)
… Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and … totaling $1,277. Key Recommendations Annually agree, in writing, on highway repair and improvement expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Industrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … private companies to encourage local economic development. The goals of IDAs include increasing job opportunities and … exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Contract and Payment Actions in April
… Education Department $1.2 billion in general aid to 389 school districts. Gaming Commission $130.2 million for …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Agencies Bulletin No. 818
… OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA Enumeration … a copy of each letter and any responses from the employee for four (4) calendar years. If the Social Security … Internal Revenue Service. Follow existing OSC procedures for the issuance of corrected W-2s. If the employee believes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… bank reconciliations to ensure that all moneys collected are properly safeguarded and recorded, and that deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cold Spring Harbor Central School District , Glen Cove … by attaching sufficient supporting documentation to claims when purchases are made from a government contract. Glen Cove … electronic devices lacked key information, such as date inventoried and purchased, and did not show all devices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… as their own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public … including numerous credit card bills. Kish abruptly quit as Treasurer after the department’s board began to ask …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsTaxable Travel
… According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, … adhere to State travel expense reimbursement policies; in particular, by recording and reporting personal use of …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… please provide your full name, agency, e-mail address and phone number. Guide to Financial Operations REV. 02/01/2022 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … not provide evidence to indicate that the established fees for the adult education services were reasonable or related …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … from 2000 to 2023 can be attributed to Asian, Hispanic and Black older adults. The population of Asian and Hispanic … adults each more than doubled from 2000 to 2023, while Black older adults increased 68%. New York City’s …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCUNY Bulletin No. CU-215
… for processing payroll deductions for the 2005 United Way of CUNY Campaign Affected Employees All Employees Effective Date(s) Paychecks dated January 6, 2005 United Way of CUNY … The goal amount/goal balance fields should not to be used when entering United Way transactions (see exception below). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-215-2005-united-way-cuny-campaign